The purpose of Document Perfection is to code and edit (perfect) returns and other documents for input to the Master File through the Integrated Submission and Remittance Processing System (ISRP) or the Service Center Recognition Image Processing System (SCRIPS). In addition, Document Perfection forwards any other documents or attachments not related to the processing of the returns to the function responsible for handling them.

Document Perfection is not responsible for checking the validity of the documents being processed. The computer will perform these functions after the returns and other documents are coded and edited as prescribed in this Section.

This section provides processing instructions for Forms 941, 941-PR, 941-SS, 943, 943-PR, 944, 944-PR, 944(SP), 944-SS, 945 and CT-1 employment tax returns and their related documents.

The instructions in the specific sections will take precedence over the general section in the case of a conflict of instructions.

This section is intended as a combination working and training manual.

These instructions apply to Employment Tax Returns which will be processed through the Service Center Replacement System (SCRS) and will interface with the Error Resolution System (ERS).

The documents to be processed based on the instructions in this chapter are:

A return must contain specific items before it is considered processable. Perfect all documents to the extent possible from schedules and other attachments. The specific items needed are:

Conditions which make a document unprocessable are:

Processing Unprocessable Documents when perfection is not possible -On a return with multiple EINs or an illegible name, take the following action:

DO NOT send the following unprocessable returns to the "Hold File" :

All Other Unprocessable Conditions - Initiate correspondence or send the return back to the taxpayer on Form 6800-A or Notice 695 where applicable, unless other instructions are given in the IRM.

There are unprocessable conditions that require corresponding with the taxpayer to resolve.

Do not correspond or send back returns prepared by Compliance (6020(b) and SFR).

Do not send back returns when corresponding on those secured by Compliance (notation such as "Process as original" , TC 59X, ICS, etc.).

When you are corresponding, first examine the return so that all of the conditions can be included in the same correspondence. If additional information is needed, the second correspondence must include a paragraph of apology for any inconvenience. On all correspondence to taxpayers, put the EIN on form letters or notices. (See "Exception" below for Form 6800-A).

Figure 3.11.13-1

Figure 3.11.13-2

Figure 3.11.13-3

When the taxpayer responds to the correspondence, edit as follows:

If there is no reply, the correspondence was undeliverable, or the reply is incomplete or does not address the original condition:

Whenever an unnumbered return is withdrawn from the work flow for correspondence, input TC 599 cc 17 no later than three weeks before the Program Completion Date. This will alter the normal delinquency check.

Edit the transaction and closing code input on the left margin of the return. The codes to be entered are as follows:

Whenever a numbered return requires correspondence, an Error Resolution System Action Code is entered. A fact of filing is automatically entered on IDRS; therefore, a TC 599 is not necessary.

On any return with a Form CP 51X attached, input a TC 599-cc18 for the tax period shown on the Form CP51X.

Background: The Internal Revenue Service Restructuring and Reform Act of 1998, Section 3705 provides identification requirements for all IRS employees working tax related matters.

IRS employees are required to give their name and unique identification number during taxpayer telephone, face to face, and written contact. In addition, a telephone number is required on all taxpayer correspondence.

This will provide taxpayers with enough information to identify an IRS employee who has previously assisted with tax related matters.

Key Points: All IRS employees, in the field, national and regional offices, who communicate by telephone, correspondence, or face to face, with taxpayers or personal representatives on tax matters are required to provide (at a minimum) the following information:

The IDRS number and numbers for some other letter systems are automatically generated. If it is not generated, or handwritten note is prepared, the badge identification (ID card) number must be used.

Correspondence, whether sent directly to the taxpayer or to the taxpayer's personal representative, must contain the required information.

When a taxpayer insists on speaking with a specific employee who previously handled their request or inquiry, or complains about the level of service previously provided, every attempt should be made to resolve the taxpayer's inquiry. If the issue cannot be resolved, the employee should refer the inquiry using established procedures to his or her manager.

Correspondex letters will require a specific employee name and telephone number only if the employee initiating the correspondence is in the best position to respond to any questions that the taxpayer may have about the correspondence, or the employee is asking the taxpayer to provide additional case-related information.

Otherwise, if the taxpayer does not need to contact a specific employee, the correspondence needs only an IRS telephone number and standard signature.

Secretaries, receptionists or other people who answer the telephone in functional offices need to identify themselves by providing their badge identification (ID card) number only if they are answering telephones which are routinely used to provide tax or account information.

It is not necessary to repeat the ID card (badge) number on a subsequent contact, when the nature of an employee's work involves multiple contacts with the same taxpayer, and the employee has given the taxpayer, (either by telephone or in person), their ID card (badge) number on the first contact.

All attachments to the return must be reviewed before the return can be considered processable.

For all Form 941 returns Code and Edit must insure the taxpayer's EIN is on all attachments, in case they are separated from the return during processing. If the EIN is not shown on an attachment, (to be processed with the return), edit the last 4 digits of the taxpayer's EIN. Routed attachments should show the Name, full EIN, and a Received Date.

Form 941 (Rev 2005 and subsequent) - After detaching a document from the return, and only page(s) 1, 2, and (if applicable) Schedule B remain, pull the return and process as a "Perfect" document.

Follow the general guidelines below written for each attachment:

The table below contains routing instructions for specific forms or documents attached to an Employment return:

Blocked and numbered documents that have been coded and edited should be routed to Data Conversion for transcribing.

Documents not blocked and numbered that have been coded and edited should be transmitted to the Document Perfection function for blocking and numbering.

Documents should be withdrawn from processing:

The following general information can be used when editing Forms 941, 941-PR, 941-SS, 943, 943-PR, 944, 944-PR, 944(SP), 944-SS, 945, and CT-1 returns.

General instructions eliminate repetition of the same instructions for each return. If the general instructions and the specific instructions conflict, follow the specific instructions.

The following criteria should be considered when editing a document: